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Birth of accountancy
[Počátky účetnictví]

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  • Michal Hora

Abstract

This article proposes a way of historical progress of accountancy. Accountancy's infancy dates back to the earliest days of human agriculture and civilization, the Sumerians in Mesopotamia an another civilization, when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. Accounting developed purely in response to the needs of the time brought about by changes in the environment and societal demands. The view to the history helps explain the phenomenal growth that the profession of accountancy has enjoyed worldwide since the first form of accounting record was born. How and why did this relatively new profession develop? Its history is that of human commerce, and even more fundamentally, of writing and the use of numbers and counting.

Suggested Citation

  • Michal Hora, 2006. "Birth of accountancy [Počátky účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 80-85.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:3:id:180:p:80-85
    DOI: 10.18267/j.cfuc.180
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    More about this item

    Keywords

    Accounting; Records; History of Accounting; Účetnictví; Záznamy; Historie účetnictví;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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